CLA-2-95:S:N:N3D:225 870469
Ms. Cecilia Cormier
Hasbro, Inc.
1027 Newport Avenue
P.O. Box 1059
Pawtucket, Rhode Island 02862-1059
RE: The tariff classification of a rocket watch from China
Dear Ms. Cormier:
In your letter dated January 7, 1992, you requested a
tariff classification ruling.
A sample of the "James Bond Junior Rocket Watch", item
number 7809, was submitted with your inquiry. The electronic
wristwatch has an LCD digital display for time and date. The
watch operates on button cell batteries which are included. The
outer casing is made of plastic and the wristband is made of
vinyl with a velcro closure. Behind the watch face is a target
launcher in which plastic missiles may be inserted and fired by
pressing down on the lever of the watch case. A spring, located
inside the launcher, is the means by which the missile is
projected. Four removable missiles are attached to the vinyl
wristband.
This article constitutes a composite good with two
applicable headings. Heading 9102 provides for wrist watches,
pocket watches and other watches and heading 9503 provides for
other toys. An essential character determination cannot be made.
Therefore, classification is based on GRI 3(c) which states "when
goods cannot be classified by reference to 3(a) or 3(b), they
shall be classified under the heading which occurs last in
numerical order among those which equally merit consideration".
In the case of the rocket watch the heading which occurs last is
9503 which provides for other toys.
The applicable subheading for the "James Bond Junior
Rocket Watch", item number 7809, will be 9503.90.6000, Harmonized
Tariff Schedule of the United States (HTS), which provides for
other toys (except models), not having a spring mechanism. The
duty rate will be 6.8 percent ad valorem.
This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported.
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport